service tax by the exporter

Yes service tax is payable by the exporter in terms of Applicability of Service Tax under Taxation of Services ( Provided from outside India and Received in India) Rules 2006 The above rules states that "Services provided by person who has established business or fixed establishment in a country other than India and received by a person who has his place of business or fixed establishment in India, the same is deemed to be taxable and the service tax is payable by the recipient of services Therefore will fall under BAS.